Exemption of Sales Tax amount and Additional Tax

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Superseded vide SRO 246(I)/2003 dated 05.05.2004 Islamabad, the 7th June, 2003. NOTIFICATION (SALES TAX) S. R.O. 500(I)/2003.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the amount of sales tax and additional tax, payable in excess of the amount shown in column (3) of the table given below by the categories of the persons mentioned in column (2) thereof subject to the following conditions, namely:- (a) this notification shall not entitle any person to claim or take refund of any amount of sales tax already paid by or recovered from him; and (b) this notification shall also not apply to the registered persons against whom a case of tax fraud or the evasion has already been framed; and (c) no audit of the record shall be conducted in case the liabilities accrued in terms of this notification are paid by the 30th September, 2003. TABLE Sr. No. | Category of persons | Amount of sales tax exempt 1. | Persons registered or enrolled before the 1 st July, 2000 | Whole of the amount of sales tax and additional tax payable on supplies made prior to registration. 2. | Persons registered or enrolled during the period 1 st July, 2000 to the 31 st May, 2003 | Whole of the amount of sales tax and additional tax payable on supplies made prior to the 1 st July, 2000 and the amount in excess of two percent of the turnover declared with the Income Tax authorities for supplies made after the 1 st July, 2000. 3. | Persons who apply for registration or enrollment during the period 1 st June, 2003 to 30th September, 2003 | Whole of the amount of sales tax and additional tax payable on supplies made prior to the 1 st July, 2002 and in excess of two percent of the turnover declared or to be declared with Income Tax authorities for the year 2002-2003. 4. | Persons registered or enrolled during the period 1 st July, 2000 to 31 st May, 2003 and remained partially compliant | Whole of the amount of sales tax and additional tax prior to the date of registration, and tax in excess of two per cent on their turnover declared with the Income Tax authorities for the period in which they remained non-compliant: Explanation:- Partially compliant or non-compliant person for the purposes of this notification means, a person who either failed to file sales tax return or filed return showing no value addition and tax payment in any tax period since his date of registration or enrolment. 2. This notification shall remain in force till the 30th September, 2003 for the purposes of payment of liabilities. ______________________________________________________________________________________________________________ [C.No.1/5-STB/2003] ( Zafar ul Majeed ) Additional Secretary Amended vide SRO 744(I)/2003 dated 30.07.2003 Amended vide SRO 914(I)/2003 dated 17.09.2003